The vertical variation in soil microbial respiratory activity and its relationship to organic carbon pools is critical for modeling soil C stock and predicting impacts of climate change, but is not well understood. Mineral soil samples, taken from four Scottish soils at different depths (0-8, 8-16, 16-24, 24-32 cm), were analyzed and incubated in the laboratory under constant temperature and environmental conditions. The vegetation type/ plant species showed significant effects on the absolute concentration of C components and microbial activity, but the relative distribution of C and respiration rate with soil depth are similar across sites. Soil C pools and microbial respiratory activity declined rapidly with soil depth, with about 30% of total organic carbon (TOC) and dissolved organic carbon (DOC), and about half microbial carbon (C-mic) and respired CO2 observed in the top 8 cm. The ratio of CO2: TOC generally decreased with soil depth, but CO2: DOC was significantly higher in the top 8 cm of soil than in the subsoil (8-32 cm). No general pattern between qCO(2) ( CO2: C-mic) and soil depth was found. The vertical distributions of soil C pools and microbial respiratory activity were best fitted with a single exponential equation. Compared with TOC and DOC, Cmic appears to be an adequate predictor for the variation in microbial respiration rate with soil depth, with 95% of variation in normalized respiration rate accounted for by a linear relationship.